Morocco Capital Gains Tax
Detailed capital gains tax rates and rules for Morocco in 2026.
Capital GainsMAD
Capital gains on real property are taxed at 20% with a minimum tax of 3% of the sale price. Gains on listed securities are taxed at 15%. Unlisted securities are taxed at 20%. A primary residence exemption applies for properties held more than 6 years with a sale price below MAD 4 million. Rollover relief is available for reinvestment in another primary residence.
Standard Rate
20%
Exemptions
- Primary residence held for more than 6 years (up to MAD 4 million sale price)
- Gains reinvested in another primary residence within one year
- Gains below MAD 140,000 from listed securities
How Morocco Capital Gains compares
Morocco’s capital gains tax rate of 20% is the 43rd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Africa’s regional average of 14.1%.
Morocco
20%
Africa average
14.1%
Global average
13.8%
